Text 20
ṣaḍ ity atrāpi bhūtāni
pañca ṣaṣṭhaḥ paraḥ pumān
tair yukta ātma-sambhūtaiḥ
sṛṣṭvedaṁ samapāviśat
ṣaṭ — six; iti — thus; atra — in this theory; api — also; bhūtāni — the elements; pañca — five; ṣaṣṭhaḥ — the sixth; paraḥ — the transcendental; pumān — Supreme Personality; taiḥ — with those (five gross elements); yuktaḥ — conjoined; ātma — from Himself; sambhūtaiḥ — created; sṛṣṭvā — sending forth; idam — this creation; samupāviśat — He entered within it.
Other philosophers state that there are six elements — the five physical elements (earth, water, fire, air and ether) and the sixth element, the Supreme Personality of Godhead. That Supreme Lord, endowed with the elements that He has brought forth from Himself, creates this universe and then personally enters within it.
Śrīla Śrīdhara Svāmī states that according to this philosophy, the ordinary living entity is included within the category of the Supersoul. This theory thus accepts only the Supreme Personality of Godhead and the five physical elements.